Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Recovery of rebate claim - Adjusted rebate claims towards their existing liabilities - The High Court confirmed that the petitioner was eligible for rebate on their exports as per the impugned orders. Although previous orders had upheld adjustments, the High Court noted that these orders had been set aside. Consequently, there was no current demand enforceable against the petitioner, rendering the adjustment unjustified. The High Court ruled that the adjusted amounts must be refunded to the petitioner along with interest.
Recovery of rebate claim - Adjusted rebate claims towards their existing liabilities - The High Court confirmed that the petitioner was eligible for rebate on their exports as per the impugned orders. Although previous orders had upheld adjustments, the High Court noted that these orders had been set aside. Consequently, there was no current demand enforceable against the petitioner, rendering the adjustment unjustified. The High Court ruled that the adjusted amounts must be refunded to the petitioner along with interest.
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